PART A DIRECT TAX Chapter 1 Introduction and Important Definitions Chapter 2 Basis of Charge, Scope of Total Income and Residential Status Chapter 3 Income which do not form part of Total Income Chapter 4 Computation of Total Income under various heads Part I - Income under the Head “Salaries” Part II - Income under the head House Property Part III - Income from Business or Profession Part IV - Income from Capital Gains Part V - "Income from other Sources" Chapter 5 Part A - Income of other persons included in assessee’s total income Part B - Set-off or Carry Forward of Losses Chapter 6 Deductions from Gross Total Income Chapter 7 Computation of Tax Liability of Individuals/HUF/Firm/AOP/ Cooperative Societies Chapter 8 Computation of tax liability of Companies Chapter 9 Computation of tax liability of Non-resident Assessees Chapter 10 Collection and Recovery of Tax Chapter 11 Procedure for Assessment Chapter 12 Appeals, Revisions, Settlement of cases and Penalties & Offences Chapter 13 Tax Planning & Tax Management Chapter 14 Basic Concepts of International Taxation Chapter 15 Advance Ruling and GAAR PART B GOODS & SERVICES TAX (GST) Chapter 16 Overview of Indirect Tax Structure in India Chapter 17 An Overview of Goods and Services Tax Law Chapter 18 Central Goods & Services Tax Law “CGST” Chapter 19 Exemption, Input Tax Credit, Job Work, Input Service Distributor, Computation of GST Liability Chapter 20 Procedural Compliance under GST, Assessment, Offences and Penalty Chapter 21 An Overview on Integrated Goods and Services Tax “IGST”, The Union Territory Goods and Services Tax & GST Compensation to States